Determining fair values of performance-vested and forfeiture-embedded employee stock options
Year of publication: |
2013
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Authors: | Wu, Ming-cheng ; Lin, I-cheng |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 53.2013, 4, p. 1083-1106
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Subject: | Employee stock options | Fair value | Employee forfeiture | performance-vested option | Aktienoption | Stock option | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Mitarbeiterkapitalbeteiligung | Employee ownership | Bilanzielle Bewertung | Accounting valuation | Optionspreistheorie | Option pricing theory |
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